2006 (9) TMI 129

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....er the actual service of a notice under section 143(2) of the Income-tax Act, 1961 as it stood before amendment, after the date prescribed in the said provision would relate back to the date of issue of the notice?" So far as the factual matrix of the case is concerned, the Revenue is in a worse position than that which obtained in CIT v. Lunar Diamonds Ltd. [2006] 281 ITR 1 (Delhi). Ms Prem La....

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....vision Bench had rejected the contention that the words "served" and "issued" are synonymous and are interchangeable. The Bench did not have the benefit of the decision of the hon'ble Supreme Court in R. K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163, which in fact strengthens and fortifies the position that there is a clear distinction between "issuance of notice" and "service of notice". ....